*/
European Union – Income tax. The Court of Justice of the European Union ruled that art 63 of the Treaty on the Functioning of the European Union should be interpreted as precluding national legislation such as that at issue in the main proceedings which provided that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which were applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earned from that investment fund, since that legislation did not allow the taxpayer to provide evidence or information that could prove the actual size of that income.
European Union – Income tax. The Court of Justice of the European Union ruled that art 63 of the Treaty on the Functioning of the European Union should be interpreted as precluding national legislation such as that at issue in the main proceedings which provided that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which were applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earned from that investment fund, since that legislation did not allow the taxpayer to provide evidence or information that could prove the actual size of that income.
Efforts continue on gender equality, support for the Bar, meaningful reform for the sector and advocating for the rule of law
To mark International Women’s Day, Louise Crush of Westgate Wealth Management looks at how financial planning can help bridge the gap
Casey Randall of AlphaBiolabs answers some of the most common questions regarding relationship DNA testing for court
Leading drug, alcohol and DNA testing laboratory AlphaBiolabs has made a £500 donation to Beatson Cancer Charity in Glasgow as part of its Giving Back campaign
Girls Human Rights Festival 2025: a global gathering for change
Exclusive Q&A with Henry Dannell
Patrick Green KC talks about the landmark Post Office Group litigation and his driving principles for life and practice. Interview by Anthony Inglese CB
Desiree Artesi meets Malcolm Bishop KC, the Lord Chief Justice of Tonga, who talks about his new role in the South Pacific and reflects on his career
Sir Nicholas Mostyn, former High Court judge, on starting a hit podcast with fellow ‘Parkies’ after the shock of his diagnosis
Exclusive QA with Henry Dannell
Once you submit your silk application, what happens next? Sir Paul Morgan explains each stage of the process and reflects on his experience as a member of the KC Selection Panel
